(a) Willful violations of provisions of subchapter
Any person who willfully violates this subchapter shall be fined
not more than $10,000 or imprisoned for not more than one year, or
both.
(b) False statements or representations of fact with knowledge of
falsehood
Any person who makes a false statement or representation of a
material fact, knowing it to be false, or who knowingly fails to
disclose a material fact, in any document, report, or other
information required under the provisions of this subchapter shall
be fined not more than $10,000 or imprisoned for not more than one
year, or both.
(c) False entry in or willful concealment, etc., of books and
records
Any person who willfully makes a false entry in or willfully
conceals, withholds, or destroys any books, records, reports, or
statements required to be kept by any provision of this subchapter
shall be fined not more than $10,000 or imprisoned for not more
than one year, or both.
(d) Personal responsibility of individuals required to sign reports
Each individual required to sign reports under sections 431 and
433 of this title shall be personally responsible for the filing of
such reports and for any statement contained therein which he knows
to be false.